from its date of issue. In the preceding sections, we
described cancellation and replacement procedures for
U.S. Treasury checks that fall within this prescribed
12-month time limit. You may, however, encounter
U.S. Treasury checks that were not cashed within the
prescribed time. In the following paragraphs, you will
read about non-negotiable checks and their required
disbursing and accounting procedures.
All U.S. Treasury checks that are not cashed within
12 months from the date of issue are canceled by the
Department of the Treasury. This cancellation occurs
in the 14th month after the date of the check. The
proceeds of these cancellations are credited to the
Department of the Navy budget clearing account.
The payee of a check that has been canceled
because of limited payability must file a claim with a
Navy DO to obtain a replacement check. To process a
claim for a U.S. Treasury check that is more than a year
old but that was issued under a Navy or Marine Corps
disbursing symbol number and is currently held by the
payee, the DO must use the following guidelines:
Obtain a DD 2660 or a signed statement from the
payee if nonreceipt, loss, destruction, or theft is
If available, obtain the original check from the
payee. Stamp the check CANCELED UNDER
LIMITED PAYABILITY and retain the voided check
with the replacement check documentation.
Submit a separate SF 1184 citing Limited
Payability Cancellation Replacement Request for each
check in the possession of the DO for which the
claimant is requesting a replacement check.
Obtain proper identification from the claimant.
Ensure that the check has been canceled by
limited playability; has not previously been recertified
as lost, destroyed, stolen, or not received; and that a
recertified payment has not been issued.
Issue a replacement check only upon receipt of
credit from the Treasury and a claim from the payee.
Voucher the replacement check by preparing a
CHECKING ACCOUNT RETURNS
Each disbursing office is required to submit
checking account returns according to the guidelines set
forth in the DODFMR, Volume 5. As a senior DK, you
will be expected to understand the required procedures
for assembling and submitting these returns.
TIMING AND FORMAT REQUIREMENTS
The checking account returns of a disbursing office
should show the status as of the last day of each calendar
month or the end of a particular accounting period (such
as when a DO is being relieved).
The input to the Treasury must be on magnetic tape.
DOs reporting directly to the Treasury via magnetic
tape are to submit their tapes and supporting documents
to the Treasury no later than 4 days after the close of
business of the week in which the issue dates occur and
no later than 2 days after the months end.
DOs who do not have magnetic tape capability will
submit their data in machine-readable format by
diskette to a central disbursing officer (CDO) or a FIPC
for conversion to magnetic tape. To facilitate the
conversion, the DO must submit the returns to a CDO
or FIPC in a satisfactory time frame for those offices to
meet their deadline of reporting to the Treasury.
The Month End Check Issue Summary, SF 1179, is
a summarization of the checks issued during the
accounting period by serial number and amount. The
Department of the Treasury uses it to track and control
checks drawn on the U.S. Treasury checking account.
An example of an SF 1179 is shown in figure 4-8.
The SF1179 is prepared in triplicate. For DOs who
submit check issue reports directly to the Treasury,
distribution requirements for the SF 1179 are as
1. The original is submitted to the Treasury.
2. One copy is forwarded to the appropriate central
disbursing office with the monthly financial
3. The other copy is held in the retained returns.
For DOs who submit check issue information to a
CDO or FIPC for conversion to magnetic tape, the
following distribution requirements apply:
1. The original SF 1179 is submitted to the CDO
or FIPC with the detailed check information.